DISHA BUSINESS SOLUTIONS (P) LTD., MAHARASHTRA V. I.T.O. 8(1)(4), MUMBAI

ITA 4311/MUM/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 75752 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 18-11-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 22-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH D , MUMBAI [ , [ , BEFORE SHRI RAJENDRA , ACCOUNTANT MEMBER AND SHRI SANJAY GARG , JUDIC IAL MEMBER ./ ITA NO. 4311 /M/20 12 ( [ [ / ASSESSMENT YEAR: 2007 - 0 8 ) M/S. DISHA BUSINESS SOLUTIONS (P) LTD. 5, JAI DEEP, 1 ST FLOOR, VITHAL NAGAR SOCIETY, 10 TH ROAD, JUHU, VILE PARLE (W), MUMBAI 400 0 49 PAN: AA C CD4734D / VS. I NCO ME TAX OFFICER, W AR D 8 ( 1 )( 4 ), MUMBAI ( / APPELLANT) ( / RESPONDENT) / ASSESSEE BY : S/S HRI K. GOPAL & JITENDRA SINGH , A.R. / RESPONDENT B Y : SHRI B.P. K . PANDA , D.R. / DATE OF HEARING : 24.02 . 201 4 / DATE OF PRONOUNCEMENT : 28.02.2014 / O R D E R PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE EX - PARTE ORDER OF THE COMMISSIO NER OF INCOME TAX (APPEALS) [(HEREINAFTER REFERRED TO AS CIT(A)] DATED 30.01.12 RAISING VARIOUS GROUNDS. 2. THERE IS A DELAY OF 23 DAYS IN FILING THE PRESENT APPEAL. THE ASSESSEE HAS FILED AN APPLICATION FOR CONDONATION OF DELAY. IT HAS BEEN EXPLAINE D IN THE APPLICATION THAT ONE MR. GURJEET SINGH AJMANI WAS LOOKING INTO THE TAX MATTER ITA NO . 4311 /M/20 12 M/S. DISHA BUSINESS (P) LTD. 2 OF THE ASSESSEE COMPANY. HOWEVER, DUE TO SOME FAMILY DISPUTES , THE SAID MR. GURJEET SINGH AJMANI DID NOT INFORM THE APPLICANT/DIRECTOR OF THE COMPANY ABOUT THE PENDING APPEAL BEFORE THE LD. CIT(A) AND THE EX - PARTE DECISION OF THE LD. CIT(A). WHEN THE FACT OF EX - PARTE DECISION CAME INTO THE KNOWLEDGE OF THE DIRECTOR , THE APPEAL WAS IMMEDIATELY FILED. THE ABOVE AVERMENTS OF THE APPLICATION HAVE ALSO BEEN SUPPORTED BY THE AFFIDAVIT OF DIRECTOR OF THE ASSESSEE COMPANY NAMELY MR. AMARJ EET KAUR AJMANI. IN VIEW OF THE EXPLANATION GIVEN BY THE ASSESSEE AND ALSO KEEPING IN VIEW OF THE SHORTNESS OF THE DELAYED PERIOD, THE DELAY IN FILING THE APPEAL BEFORE THIS TRIBUNAL IS HEREBY CONDONED. 3. AT THE OUTSET THE LD. COUNSEL FOR THE ASSESSEE HAS STATED THAT BECAUSE OF THE REASONS AS MENTIONED ABOVE , THE DIRECTOR OF THE COMPANY WAS NOT INFORMED BY MR. GURJEET SINGH AJMANI WHO WAS LOOKING AFTER THE TAX MATTERS OF THE ASSESSEE COMPAN Y DUE TO THE FAMILY DISPUTES OF THE SAID MR. GURJEET SINGH AJMANI . T HE ASSESSEE COMPANY COULD NOT REPRESENT ITS CASE BEFORE THE LD. CIT(A) , RESULTING EX - PARTE ORDER OF THE LD. CIT(A) AGAINST THE ASSESSEE. HE HAS FURTHER SUBMITTED TAKING THE PLEA OF NATUR AL JUSTICE THAT THE ASSESSEE SHOULD BE GIVEN A CHANCE TO REPRESENT ITS CASE ON MERITS BEFORE THE LD. CIT(A). 4. ON THE OTHER HAND THE LD. D.R. HAS OPPOSED THE SAID SUBMISSIONS OF THE REPRESENTATIVE OF THE ASSESSEE. 5. WE HAVE HEARD THE LD. REPRESENTA TIVES OF BOTH THE PARTIES AND ALSO HAVE GONE THROUGH THE RECORDS. IN OUR VIEW , INTEREST OF JUSTICE WILL BE WELL SERVED IF THE ASSESSEE IS GIVEN A CHANCE TO PRESENT ITS CASE ON MERITS BEFORE THE LD. CIT(A). ACCORDINGLY, THE ORDER UNDER APPEAL IS HEREBY SET ASIDE AND THE CASE IS REMANDED BACK TO THE LD. CIT(A) FOR A FRESH HEARING ON MERITS GIVING AN OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS CASE. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) ON 23.05.14. NO SEPARATE SUMMONS OR NOTICE WILL ITA NO . 4311 /M/20 12 M/S. DISHA BUSINESS (P) LTD. 3 BE IS SUED TO THE ASSESSEE FOR THE SAID DATE OF HEARING. THEREAFTER THE LD. CIT(A) WILL DECIDE THE APPEAL ON MERITS IN ACCORDANCE WITH LAW. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH FEB, 201 4 . 28 .02. 2014 SD/ - SD/ - ( / RAJENDRA ) ( [ / SANJAY GARG) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / MUMBAI ; / DATED 28.02 . 2014 * KISHORE / COPY OF THE ORDER FORWARDED TO : 1. / T HE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. [ / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI